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International Business Machines Corporation Financial Statements FY2024-FY2026Q3
IBM's income statement and balance sheet, FY2024 through FY2026Q3, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K and 10-Q filings and version-controlled in git. Part of t… Бележки към книгата
Финансова позиция
Нетна стойност и сметките, които я формират
Движение на средства
Месечни приходи и разходи по категория сметки
Скорошна активност
Активност от журнала с отчитане на осчетоводяванията
Доходи срещу разходи
Данни по периоди
| Период | Доходи | Разходи | Нетна печалба |
|---|---|---|---|
| 2024-12-31 | 62 753 MUSD | 56 729 MUSD | 6024 MUSD |
| 2025-01-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-02-28 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-03-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-04-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-05-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-06-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-07-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-08-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-09-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-10-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-11-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2025-12-31 | 68 941 MUSD | 58 349 MUSD | 10 592 MUSD |
| 2026-01-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2026-02-28 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2026-03-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2026-04-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2026-05-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2026-06-30 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2026-07-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2026-08-31 | 0 MUSD | 0 MUSD | 0 MUSD |
| 2026-09-30 | 17 376 MUSD | 15 186 MUSD | 2190 MUSD |
Баланс
Разбивка
| Сметка | Сума | Дял от общата сума |
|---|---|---|
| Assets:NonCurrent:PropertyPlantEquipment | 6043 MUSD | 3,9% |
| Assets:NonCurrent:Other | 19 299 MUSD | 12,45% |
| Assets:NonCurrent:OperatingLeaseRightOfUse | 3114 MUSD | 2,01% |
| Assets:NonCurrent:IntangibleAssets | 13 603 MUSD | 8,78% |
| Assets:NonCurrent:Goodwill | 74 916 MUSD | 48,33% |
| Assets:NonCurrent:FinancingReceivables | 6844 MUSD | 4,42% |
| Assets:Current:ShortTermInvestments | 1825 MUSD | 1,18% |
| Assets:Current:Other | 5935 MUSD | 3,83% |
| Assets:Current:Inventory | 1945 MUSD | 1,25% |
| Assets:Current:FinancingReceivables | 6412 MUSD | 4,14% |
| Assets:Current:Cash | 9233 MUSD | 5,96% |
| Assets:Current:AccountsReceivable | 5794 MUSD | 3,74% |
| Други | 48 MUSD | 0,03% |
Разбивка
| Сметка | Сума | Дял от общата сума |
|---|---|---|
| Liabilities:NonCurrent:Other | 18 624 MUSD | 15,68% |
| Liabilities:NonCurrent:OperatingLeases | 2574 MUSD | 2,17% |
| Liabilities:NonCurrent:LongTermDebt | 56 804 MUSD | 47,81% |
| Liabilities:NonCurrent:DeferredRevenue | 4318 MUSD | 3,63% |
| Liabilities:Current:ShortTermDebt | 7013 MUSD | 5,9% |
| Liabilities:Current:Other | 9068 MUSD | 7,63% |
| Liabilities:Current:DeferredRevenue | 15 164 MUSD | 12,76% |
| Liabilities:Current:AccountsPayable | 4491 MUSD | 3,78% |
| Други | 749 MUSD | 0,63% |
Паричен поток
Зареждане на ролите на сметките…
International Business Machines Corporation (IBM) Financial Statements in Beancount — Open Ledger
IBM's income statement and balance sheet, FY2024 through FY2026Q3, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K and 10-Q filings and version-controlled in git. Part of the Open Ledger project on beancount.io.
Browse it live: beancount.io/ledger/open_ledger/ibm
Latest analysis: IBM Q3 2026 Earnings: $17.1B Revenue (+4.7%) as Software Carries a Tax-Boosted 26% Profit Jump
Key Figures
| Period | Period end | Revenue | Net income |
|---|---|---|---|
| FY2024 | 2024-12-31 | 62,753 | 6,024 |
| FY2025 | 2025-12-31 | 67,535 | 10,592 |
| FY2026Q3 | 2026-09-30 | 17,103 | 2,190 |
Amounts in MUSD (millions of US dollars), exactly as the ledger records them.
What's Inside
| Period | File | Source |
|---|---|---|
| FY2024 | FY2024/FY2024.bean | Form 10-K for the fiscal year ended December 31, 2024 |
| FY2025 | FY2025/FY2025.bean | Form 10-K for the fiscal year ended December 31, 2025 |
| FY2026Q3 | FY2026/FY2026Q3.bean | Q3 2026 earnings release, Form 8-K Exhibit 99.1 |
Fiscal years end December 31. All figures sourced from IBM Form 10-K filings and the Q3 2026 earnings release (Form 8-K Exhibit 99.1). IBM's treasury stock exceeds its common stock and paid-in capital, so Equity:CommonStockAndAPIC is held net of treasury and carries a debit balance; the captive financing arm's receivables sit on the FinancingReceivables accounts. IBM prints whole millions, so residual …:Other lines absorb 1–2 of filing rounding per period as each file's banner notes.
Quick Start
uvx --from beancount bean-check main.bean
uvx --from beanquery bean-query main.bean \
"SELECT year, sum(position) WHERE account ~ '^Income:Revenue' GROUP BY year ORDER BY year"Zero output from bean-check means the ledger is internally consistent: every
income statement sums to zero and every balance-sheet snapshot reconciles to
the filed totals. The query prints revenue by calendar year; income is a
credit, so it shows as a negative number. Open main.bean in Fava
or import it into beancount.io to explore it visually.
Methodology
- Balance sheet —
pad/balancedirectives assert each period-end
figure against the filing named in that period file's source banner. - Income statement — one zero-sum transaction per period:
Income
negative (credit),Expensespositive (debit), with the arithmetic check in
a comment directly above it. - Unit —
MUSD;17,103 MUSDmeans 17,103 million US dollars. - Additional accounts —
Assets:Current:RestrictedCash,
Assets:Current:FinancingReceivables,Assets:Current:Inventory,
Assets:NonCurrent:OperatingLeaseRightOfUse,
Assets:NonCurrent:FinancingReceivables,
Liabilities:Current:OperatingLeases,
Liabilities:NonCurrent:DeferredRevenue,
Liabilities:NonCurrent:OperatingLeases,Equity:NoncontrollingInterests,
Expenses:Interest,Expenses:DiscontinuedOperations, opened beyond the
standard chart (see each account'sopenline inmain.bean). - Other income, net — the filing's "Intellectual property and custom
development income" and "Other (income) and expense" lines are netted onto
one account per period (Income:OtherNetwhen income,Expenses:OtherNet
in FY2024 when expense); each posting comment breaks out both lines. - Quarterly cost — the Q3 release files gross profit rather than cost of
revenue, soExpenses:CostOfRevenueis revenue less filed gross profit. - Treasury stock — held net inside
Equity:CommonStockAndAPIC(a debit
balance), following the filing's presentation of one equity section.
Analysis
- IBM Q3 2026 Earnings: $17.1B Revenue (+4.7%) as Software Carries a Tax-Boosted 26% Profit Jump — FY2026Q3
Corrections
Found a figure that does not match the filing? Email
[email protected] with the period, the account
and the filing page. Corrections are committed with the source cited.
About Open Ledger
Open Ledger is a growing library of public-company financial statements
published as plain-text accounting at
beancount.io/ledger — git-versioned, diffable
across companies, and auditable against primary filings. Read the analysis
behind the numbers on the beancount.io blog.
Disclaimer
This ledger is an independent reconstruction of International Business Machines Corporation's publicly filed
financial statements, provided for educational and informational purposes
only. It is not investment, financial, legal, tax, or accounting advice, and
is not an offer or recommendation to buy or sell any security. Beancount.io is
not affiliated with, endorsed by, or sponsored by International Business Machines Corporation; all trademarks
belong to their respective owners. Figures may contain errors, omissions, or
simplifications and may lag the latest filings — the company's own regulatory
filings are the authoritative source. Provided "as is" without warranty of any
kind; use at your own risk.